Articles by this Author
Excise Duty

Excise Duty
Recovery more than pre-deposit, based on order never served on petitioner, is illegal
Income Tax

Income Tax
Section 2(22)(e) doesn’t apply to unregistered shareholder
Income Tax

Income Tax
Reassessment u/s 148, in absence of notice u/s 143(2), unjustified
Excise Duty

Excise Duty
Cenvat credit eligible on warranty service via third party on FOC basis
Custom Duty

Custom Duty
Exemption available unconditionally to notified goods imported from ASEAN countries
Corporate Law

Corporate Law
Sale of Corporate Debtor, as a Going Concern’, covers both assets & liabilities
Income Tax

Income Tax
Reopening by officer having no jurisdiction vitiate the entire proceedings
Corporate Law

Corporate Law
Non-completion of disciplinary proceedings, after adequate opportunities, untenable
Income Tax

Income Tax
Proceeds of cash sales deposited in bank- addition unjustified
Income Tax

Income Tax
Deduction u/s 80IB(10) available to partly owned individuals
Custom Duty

Custom Duty
Setting aside order enhancing value, which was already accepted by the importer, unjustified
Income Tax

Income Tax
Development fee, taken to corpus fund, allowable as capital receipt
Corporate Law

Corporate Law
Completion of CIRP against principal debtor doesn’t bar financial creditor against personal guarantor
Custom Duty

Custom Duty
